M/s. Rakesh Enerprises, Jalandhar V. The Income tax Officer, Jalandhar

MA 124/ASR/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1365 (ITAT-AMRITSAR)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-01-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2007-2008
• Appeal Filed On: 18-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R D SHARMA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SH. B.P. JAIN, ACCOUNTANT MEMBER M.A. NO. 124(ASR)/2013 [IN I.T.A. NO. 287(ASR)/2012] ASSESSMENT YEAR: 2007-08 PAN: AADFR6221P M/S RAKESH ENTERPRISES, VS. INCOME TAX OFFICER, G.T. ROAD, JALANDHAR WARD -1(3), JALANDHAR (APPELLANT) (RESPONDENT) APPELLANT BY: SH. R.D. SHARMA, CA RESPONDENT BY: SH. MAHAVIR SINGH, SR. DR DATE OF HEARING: 31.01.2014 DATE OF PRONOUNCEMENT: 31.01.2014 ORDER PER BENCH 1) THE ASSESSEE HAS FILED THE PRESENT MISCELLANEOUS APPLICATION FOR RECALLING OF THE ORDER DATED 30.09.2013, WHEREBY TH IS BENCH HAD DISMISSED THE APPEAL OF THE ASSESSEE I.E. I.T.A. NO . 287(ASR) OF 2012, PERTAINING TO ASSESSMENT YEAR 2007-08 FOR WANT OF P ROSECUTION. 2) WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE CONTENTIONS RAISED BY THE ASSESSEE IN THE MISCELLANEOUS APPLICA TION AS WELL AS THE RECORDS AVAILABLE WITH US AND WE ARE OF THE VIEW TH AT THE ASSESSEE HAS 2 EXPLAINED REASONABLE AND SUFFICIENT CAUSE FOR RECAL LING OF THE ORDER DATED 30.09.2013. THEREFORE, IN THE INTEREST OF JUSTICE, WE RECALL THE EX-PARTE ORDER DATED 30.09.2013. 3) THIS APPEAL IS AN SMC MATTER, THEREFORE THE REGI STRY IS DIRECTED TO FIX THIS APPEAL ALONG WITH OTHER SMC MATTERS IN DUE COURSE. 4) IN THE RESULT, THE PRESENT MISCELLANEOUS APPLICA TION IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST JANUARY, 2014 SD/./- SD/./- (B.P. JAIN) (H.S. SIDHU) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 31 ST JANUARY, 2014 /RK/ COPY OF THE ORDER FORWARDED TO: 1. THE ASSESSEE: M/S RAKESH ENTERPRISES, G.T. ROAD, J ALANDHAR 2. ITO, WARD -1(3), JALANDHAR 3. THE CIT(A), 4. THE CIT, 5. THE SR DR, I.T.A.T., TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL, AMRITSAR BENCH: AMRITSAR.